Data as a value added tax payment?
In the course of ongoing digitisation, more and more business models are being established in which the user receives the service free of charge at first glance. However, a precise analysis shows that in order to do so, the user must provide user and usage data as well as content. This paper examines whether, from the point of view of Swiss VAT, such data qualifies qualitatively and quantitatively as a fee under Art. 3 lit. f and 24 para. 1 MWSTG and thus constitutes a taxable service.
The principle of investigation as a challenge to fully automated procedures
Since 1 January 2017, Germany has had the option of taxing without any human intervention, i.e. fully automatically. This is contrasted with the legislative project to introduce the possibility of fully automated assessment of customs duties, certain commercial transport taxes and the performance-related heavy vehicle tax in Switzerland. The article examines the possibilities and limits of full automation in largely standardized procedures.
Numérisation de la procédure de perception de la TVA par devant l'Administration fédérale des contributions
The TVA is an original description of the strategy of the Federal Council's concern for cyberadministration with regard to the TVA Compass and the company identification number. The use of the electronic décompte a récemment franchise a cap important a dépassant la barre des 50% en janvier 2020. the offre de l'Administration fédérale des contributions (AFC) in the domain is a constant evolution. The non-respect of the form of the décompte prescrites of the AFC has led to a taxation by estimation. The remise de décompte sous forme électronique soulève chez les mandataires des questions lies à la procédure pénale fiscale. L'AFC publishes information on the subject. The assujettis will now return to the formal electronic system for the field of electrical engineering for the field of the écrits that the procédure fiscale and the procédure pénale fiscale of the AFC. Cette voie n'est que très marginalement utilisée en pratique. The transition provides a perception of the TVA's development in the nécessite of the legislative adaptations. Celles-ci sont prévues dans le cadre de la future loi sur les procédures électroniques en matière d'impôts et dans celle sur les forms de collaboration dans le domaine des prestations numériques des autorités.
National Council wants VAT exemption for cultural associations
Participants at cultural events such as the Yodel Festival should be able to benefit from a VAT exemption in future - just like participants at sports events. On Wednesday the National Council adopted a motion tabled by SVP National Councillor Pierre-André Page (FR).
Publication of the drafts of the practice definitions of the VAT Department (14 March 2019)
The Federal Tax Administration (FTA) published various drafts on VAT practice on 14 March 2019:
Stricter rules for cross-border online trade
The rules for cross-border online trade will be tightened: the Federal Council must take measures to make foreign online marketplaces and service platforms subject to value-added tax when supplying goods or services to Switzerland.
National Council wants to reduce VAT rate for tampons and bandages
Tampons, bandages and panty liners are to become cheaper. The National Council wants to reduce the VAT rate for feminine hygiene products. Tacitly, on Friday, he tacitly accepted a motion by Neuchâtel SP National Councillor Jacques-André Maire. This will now go to the Council of States.
Publication of drafts of the practice definitions of the VAT Department (14 February 2019)
On 14 February 2019, the Federal Tax Administration (FTA) published a second draft on the determination of practice.
Publication of the drafts of the practical definitions of the VAT Department
On January 29, 2019, a revised first draft on the VAT practice topic: Cryptocurrencies was posted on the website. The deadline for comments is February 19, 2019, and the first draft will remain on line after the practical consultation.
VAT registration for mail order companies
On 1 January 2019, Article 7(3)(b) of the Federal Law on Value Added Tax (the so-called mail order regulation) will come into force.
Repayment of VAT on reception fees to all households in preparation
In four test cases, the Federal Court ordered on 2 November 2018 the refund of VAT on radio and television reception fees from 2010 to 2015. As a result of these rulings, the Federal Department of the Environment, Transport, Energy and Communications (DETEC) is proposing that the Confederation refund VAT to all households. DETEC is now preparing a legal basis for a lump-sum refund in the form of a credit to all households without the need for them to take action.
Current developments in VAT law (2020)
Workshop on the occasion of the ISIS) seminar on 2/3 March 2020 entitled "Corporate Tax Law 2020".
Institutions d'utilité publique et TVA
Workshop on the occasion of the ISIS seminar of 20 November 2019 entitled "La fiscalité de la philanthropie".
ISIS) seminar "VAT. Up-to-date. Compact. Interdisciplinary. (2019)" (seminar folder)
Case studies, detailed solution notes and slides: Here you will receive all documents (workshops and presentations) according to the following description from the ISIS) seminar "VAT. Up-to-date. Compact. Interdisciplinary." on 26 September 2019 under the direction of Harun Can and Roger Rohner, which took place at the Swissôtel in Zurich.
